https://www.taxtmi.com/caselaws?id=797939 Issuance of Form 3 under the Vivad se Vishwas Scheme renders the related appellate dispute incapable of adjudication after the taxpayer has filed the prescribed settlement forms. Separately, exemption for long-term capital gains on share sales is unavailable where investigation and SEBI adjudication materials establish manipulation and rigging of the scrip's price, and the taxpayer produces no supporting evidence despite opportunities in appellate proceedings. The settlement position and the failure to substantiate the genuineness of the share transactions independently sustain the tax treatment of the disputed gains. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797939 Issuance of Form 3 under the Vivad se Vishwas Scheme renders the related appellate dispute incapable of adjudication after the taxpayer has filed the prescribed settlement forms. Separately, exemption for long-term capital gains on share sales is unavailable where investigation and SEBI adjudication materials establish manipulation and rigging of the scrip's price, and the taxpayer produces no supporting evidence despite opportunities in appellate proceedings. The settlement position and the failure to substantiate the genuineness of the share transactions independently sustain the tax treatment of the disputed gains. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797939